On June 10, Blossom Company sold $8,000 of merchandise to Sunland Company, FOB shipping point, terms 2/10, n/30. The merchandise purchased by Sunland on June 10 cost Blossom $5,100. Sunland pays the freight costs of $510 on June 11. Damaged goods totaling $400 are returned to Blossom for credit on June 12. The fair value of these goods is $80. On June 19, Sunland pays Blossom Company in full, less the purchase discount. Prepare separate entries for each transaction for Blossom Company for June 12 and June 19 using the perpetual inventory system. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

ate Account Titles and Explanation Debit Credit June 12 400 400 (To record credit granted for receipt of returned goods) (To record fair value of goods returned) (To record payment in full less purchase discount)